Uluslararası standartlara göre nakit akım tablosunun düzenlenmesi ve Türkiye uygulaması

Nakit akım tablosunu konu alan tez çalışması dört ana bölümden oluşmaktadır. Birinci bölümde nakit akım tablosu genel hatlarıyla incelenerek gelişmiş ülkelerdeki ve Türkiye'deki tarihsel gelişimi, tanımı, düzenlenme amacı, önemi ve önemini attıran nedenleri, işletme ile ilgili gruplara sağladığı yararları ve kullanımı için gerekli ortam ve koşulları üzerinde durulmuştur. İkinci bölümde ise nakit kavramı, nakit akım tablosunun hangi yöntemi ve teknikleri kullanarak hazırlandığı, gelişmiş ülkelerde ve Türkiye'de nakit akım tablosunun geleneksel ve faaliyetsel yapısı, Uluslararası standartları ve Sermaye Piyasası Kurulu ve Maliye Bakanlığı standartlarına göre nakit akım tablosunu oluşturan nakit kaynakları ve kullanım yerleri ele alınmıştır. Üçüncü bölümde nakit akım analizi ile ilgili olarak kasa hesabı dışındaki hesapların analizi, nakit bütçesi, nakit akım tablosunun dolaylı ve doğrudan finansal analiz aracı olarak kullanılması ele alınmış, nakit akım tablosunun dikey analiz tekniği, eğilim yüzdeleri tekniği, nakit başabaş ve faaliyet bazındaki finansal analizi anlatılmıştır. Ayrıca, tahakkuklar ile nakit akım ilişkisi araştırılmıştır. Dördüncü bölümde ise sermaye piyasası mevzuatı çerçevesinde nakit akım tablosunun hazırlanması ve analizine ilişkin bir uygulama örneği incelenmiştir. Bu tez çalışmasında geleneksel olarak temel mali tablolar olan bilanço ve gelir tablosuna dayalı mali analizlerin yeterli olmadığı işletmelerin nakit giriş ve çıkışlarını ilgili faaliyet alanları bazında gösteren nakit akın tablosu ve bu tabloya ait analizlerin son derece önemli bir işleve sahip olduğu ortaya konmaktadır. Ülkemizde nakit akım tablosu özellikle Sermaye Piyasası Kurulu Mevzuatı'na bağlı halka açık firmalar tarafından hazırlanmakta, özellikle Avrupa ve Amerika'daki gelişmeler paralelinde bu tablonun ve ilgili analizlerin yaygınlaşması beklenmektedir. This study which is about cash flow statement consist of four main chapters. In the first chapter, the cash flow statement is examined with its general lines focusing on the historical development in developed countries and Turkey, the definition, the purpose of preparation, importance, the benefits provided to the enterprises and to related groups and the necessary environment and the conditions for the usage of cash flow statement. In the second chapter, the cash concept, the methods and the techniques which are used in preparation of cash flow statement, the traditional and the functional structure of cash flow statement in Turkey and in developed countries, the cash sources and uses that form cash flow statement with respect to the standards of Capital Market Board, Ministry of Finance, International Standards and the aplications of cash flow statement are analyzed. In the third chapter, the analysis of the accounts except for the cash account , the cash budget, the direct and indirect usage of cash flow statement based on the cash flow analysis is reviewed. Vertical analysis technique, trend percentages technique, cash break even and financial analysis based on operation of cash flow statement is expressed. In addition, the relation between accruals and cash flow is investigated. Finally in the fourth chapter the preparation of cash flow statement in respect to capital market legislation and an example of application is examined. This study analyze the preparation and the analysis of the cash flow statement which shows cash inflows and outflows on operational base which is of great importance in financial analysis of other financial statements, mainly the balance sheet and the profit & loss statement. In our country, cash flow statement is prepared especially by the firms which are subject to the Capital Market Board regulations. It is expected that the cash flow statement and analysis of it will be widely used in the future parallel with the developments especially in Europe and USA

Hisse Senetlerinin Halka Arz Edilmesi Ve Halka Arz Öncesi Denetim

Tez (Yüksek Lisans) -- İstanbul Teknik Üniversitesi, Sosyal Bilimler Enstitüsü, 1998Thesis (M.A.) -- İstanbul Technical University, Institute of Social Sciences, 1998Sermaye piyasasının son dönemlerdeki gelişimi ve hisse senetlerini halka arz eden şirketlerin sayısındaki artış "Halka Arz" kavramını güncel hale getirmiştir. Ekonomik göstergelerdeki olumsuz işaretlere rağmen şirketler hissse senetlerini halka arz etmeye devam etmektedirler. Şirketlerin artan orandaki kaynak ihtiyaçları bu süreci hızlandırmaktadır. Şirketlerin halka açılması sırsında Sermaye Piyasası Mevzuatı çerçevesinde belirli bir prosedür izlenmesi gerekmektedir. Halka arz işlemi aracı kurumlar tarafından gerçekleştirilmektedir. Hisse senetleri halka arz edilecek işletmeler ile aracı kurumlar arasında halka arz türüne göre bir sözleşme yapılmaktadır. Halka arz edilecek hisse senetleri tertipleri, grupları, nominal sermayeye oranları ve devir ve tedavüllerindeki kıstlar gibi bir dizi özellikle değerlendirilmektedir. Kuruluş aşamasında veya kuruluştan sonra hisse senetlerini halka arz edecek işletmeler Sermaye Piyasası Kurulu'na yapacakları başvurudan önce Sermaye Piyasası Kanunu ve tebliğllerinde yer alan şartları yerine getirmelidir. İzahname ve sirküler hazırlanması ve özet denetim raporunun yayımlanması ile halka arz işlemleri tamamlanmaktadır. Halka arz öncesi, hisse senetleri halka arz edilen şirketler bağımsız denetim şirketleri tarafından denetlenmektedirler. Genel kabul görmüş muhasebe ve denetim standartlarına göre şirketlerin mali tablolarının denetlenmesinden sonra, denetim raporu hazırlanmaktadır. Denetim sırasında işletmelerin mali tablolarının doğru ve mevzuata uygun olarak hazırlanıp-hazırlanmadığının kontrolü "Kamuyu Aydınlatma İlkesi" gereğidir. Bu çerçevede işletmelerin halka arz aşamasında, Bilanço ve Gelir Tablosu kalemlerinin özellilk arz eden unsurlarının çeşitli denetim teknik ve yöntemleri ile denetlenmesi önem arz etmektedir.Capital Market where long term funds and supplies meets, serves many important functions in economy and to companies. It plays a key role especially for developing countries. One of the most important function of the capital market is to support economic development by creating financial recourses. The other one is that public offering in capital market converts short-term funds into long-term funds. Moreover it is a reliable indicator of general economic situation. By public offering, companies can raise their capital or funds without having high costs. Additionally it helps companies to become well-known by public and foreign investors. Consequently, companies can invest more and grow rapidly with the help of the funds obtained from public offering. To accelerate the development in capital market, number of companies which is in capital market and rate of stocks in circulation should increase rapidly. For this development, legal support and a cultural adaptation of public to capital market is needed in the long run. The increase in the amount of dividend paid to shareholders will encourage people to the capital market. Number of sectors represented in the capital market should be increased. (Like tourism, energy production etc.) Capital market institutions consist of Capital Market Board, financial intermediaries, investment companies, investment funds and other institutions operating in the capital markets. Principle of Informing Public in capital market is to present all the information which are needed by investors, and to protect investors by preventing unfair competition. Capital market tools are defined in Capital Market Law. (Clause:3) Stocks, bonds and securities are most commonly used capital market tools. VIII Stocks are valuable papers issued by companies favorable to legal forms defined in the related legislation's and represent capital share of companies. Securities are a kind of bill of debt which have the same denominational values and formulations. Securities are issued by companies in order to find loan. Capital market background in Turkey dates to Galata Bankers. Galata bankers are the pioneers of the capital market in Turkey. The main development occured in Turkish Capital Market in last 15-20 years. Establishment of Capital Market Board and İstanbul Stock Exchange Market and the regulations made in legislation has accelerated the development of capital market. Public offering is a written or spoken announcement made to the public in order to buy the company's stocks. On the other hand, issuing stocks which is a similar concept with public offering, shows the activity of selling of the stocks in the capital market. Stocks of incorporations, limited partnerships and the institutions which have been established by private legislation's can be issued to capital market. Characteristics of stocks to be issued are determined by the regulations of the Capital Market Law and related legislation's. These characteristics are about their classifications, groups, privileges, ratios to normal capital and restrictions of their circulation in the market. Stocks may be issued either at establishment stage or after establishment. Issuing after the establishment of incorporations could be in two different ways. First one is selling the existing stocks to capital market and the second one is issuing new stocks by increasing capital. The necessary information and documents differ according to type of issuing stocks. Issuing and selling stocks are done by financial intermediaries. Preparation of letter of authorization, explanation and all selling operations are made by financial intermediaries. An agreement is made with financial intermediary before issuing and selling stocks to capital market. There are many different types of agreements done by financial intermediaries. General letter of authorization, explanation and information about partnership, characteristics of stocks to be issued, address of of financial intermediaries and the services supplied to customers are informed to public. IX Stocks issued had to be quotated to stock exchange market in order to be able to transacted. Quotation conditions have been regulated in the İstanbul Stock Exchange Market Quotation Regulation. Capital Market Board has been applied with a petition by the financial intermediary or incorporation that stocks will be sold in the stock market for the quotation. Detailed information which is requested by the Capital Market Board should be attached to petition. Auditing types can be generally classified in six groups. These are internal auditing, independent external auditing, legal auditing, tax auditing, operational auditing, conformity auditing. Independent external auditing is auditing of financial statements made in accordance with Capital Market Legislation and generally accepted accounting principles, basis and standards of auditing. Independent external auditing can be classified in three groups as restricted external auditing, perpetual external auditing and special external auditing. Special external auditing is made for companies which will issue their shares to the stock market. Independent auditing is beneficial for companies, investors and tax authorities. It helps to companies preparing their financial statements according to generally accepted accounting principles. It helps to investors to act properly while investing their money in different financial instruments and helps to tax authorities by providing audited financial statements. Balance Sheet and Income Statement are the most important financial statements regarding the auditors' functions. Balance Sheet is a financial statement that shows the assets, liabilities and the shareholders' equity at the specific date. Income statement shows the net profit or net loss for the period concerned that is generated from the total revenues and expenses during the same period. For the Cost of Sales section of the income statement a separate statement is prepared to show the stock movements and the goods sold, raw materials and supplies, trade goods and cost of services sold of an enterprise in a period. Statement of funds flow however states sources generated in order to finance the operations of the company and use of such funds. Statement of Cash Flow shows the amount of cash provided or used by an enterprise during a period from activities. Profit distribution table shows how enterprises distribute its profits. Statement of the changes in the shareholders equity is the statement which shows increases and decreases in the equity during the relevant period as a whole. The financial statements mentioned above are prepared by the company in accordance with the Generally Accepted Accounting Principles (GAAP) and Generally Accepted Auditing Standards. Generally Accepted Accounting Principles and Auditing Standards comprises of standard types of financial statements, valuation principles and basic accounting concepts. Generally Accepted Auditing Principles on the other hand includes the general standards, working place standards, and reporting standards. There are different auditing techniques and methods available. Auditing methods are physical auditing, permanent auditing, sampling, auditing for the previous and the next periods. Auditing techniques are as follows; examining documents, re-investigation /reexamination of registration system, recalculation, physical examination, verification, comparison »observation and investigation. Fundamentally auditing aims at examination of items in the income statement and balance sheet that are regarded as basic financial statements. During the examinations, components and procedures that should be especially taken into consideration are as follows ; - Recording the depreciation expenses of the fixed assets planning to be capitalized, - Stating the revenue from participation shares in the financial statements, - revaluation fund, - Seasonal operations, - Provision for taxes, - Discount and exeptions in calculating the provision for taxes, - Valuation of fixed assets, receivables and payables, - Recording cost of expenses occurring after the capitalization of tangible fixed assets, - Incentives and subventions, issues that arisen after the balance sheet date. XI In auditing the Balance Sheet and Income Statement items, control of whether these are recorded and calculated correctly is very important. There are some principles that should be rewieved and assessed while preparing the final report as a result of the audit. These are in accordance with the generally accepted accounting principles and in conformity with the laws, full explanation principle and consistency principles. The content of the auditors' report comprises of the summary of audit report, identification of the financial statements that have been audited and explanatory notes to financial statements. After the report signed in the name of the audit firm and the personal name of the certified public accountant, the report will be sended to the Capital Market Board with a written application in order to be issued. The report is issued together with the explanatory notesYüksek LisansM.A

Surface appearance evaluation of some weft knitted fabric reinforced composites

AATCC;INDA;TAPPI;The Fiber Society2010 Spring Conference of the Fiber Society -- 12 May 2010 through 14 May 2010 -- Bursa -- 105817In this study, it was aimed to investigate the thermal effects of some weft knitted fabric reinforced polypropylene composites on the surface appearance. Polypropylene is the matrix phase and the aramid yarn and copper wires are the reinforcement phase of the composite materials. For this study, two different structures were knitted named as; 1x1 rib structure and half cardigan structure. It was determined that the surface properties of composites were not affected from thermal conditions

The effects of fabric lamination angle and ply number on electromagnetic shielding effectiveness of weft knitted fabric-reinforced polypropylene composites

In this study, it was aimed to investigate the effects of fabric lamination angle and fabric ply number on electromagnetic shielding effectiveness (EMSE) of weft knitted fabric-reinforced polypropylene composites. Knitted fabric-reinforced composites are composed of aramid yarn, polypropylene yarn, and copper wire. Polypropylene is the matrix phase and the aramid yarn and copper wires are the reinforcement phase of the composite materials. It was achieved to form 1.5 to 3 mm thickness composites. The composites have nearly 20-50 dB electromagnetic shielding values. To form the knitted fabrics, 7G semiautomatic flat knitting machine was used. The composites were formed by a laboratory-type hot press. EMSE of composites were tested by using ASTM D 4935 coaxial test fixture in 27-3000 MHz frequency band. Lamination angle and ply number parameters were examined related to EMSE of structures. For this study, three different structures were knitted and named as plain knit, 1 x 1 rib knit, and half cardigan knit. To determine the effect of lamination angle of composites on electromagnetic shielding performance, the composites were produced in two different lamination angles as 0 degrees/90 degrees/0 degrees/90 degrees and 0 degrees/45 degrees/0 degrees/45 degrees. To determine the effect of fabric ply number of composites on electromagnetic shielding performance, the composites were produced in two and four plies. It was observed that the fabric ply number and lamination angle does not affect the EMSE of composite materials very much. It was determined that weft knitted reinforced composite structures have appropriate and high EMSE values for electromagnetic applications. This knitted fabric-reinforced polypropylene composites are flexible and suitable for other industrial applications as civil engineering, aerospace, etc.Board of Project of Suleyman Demirel UniversitySuleyman Demirel University [1438-D-06]; Scientific and Technological Research Council of Turkey (TUBITAK)Turkiye Bilimsel ve Teknolojik Arastirma Kurumu (TUBITAK) [107-M-368]The authors would like to thank The Board of Project of Suleyman Demirel University (project number 1438-D-06) and The Scientific and Technological Research Council of Turkey (TUBITAK; project number 107-M-368) for the provision of a Ph.D. scholarship to one of us (D.S.). They also thank York EMC Services Ltd. for testing the shielding effectiveness tests

Comparison of Expectations and Satisfaction Levels of Physiotherapy and Rehabilitation Students at the Beginning and End of the Undergraduate Education

Amaç: İzmir Kâtip Çelebi Üniversitesi, Sağlık Bilimleri Fakültesi, Fizyoterapi ve Rehabilitasyon Bölümü’nde öğrenim gören öğrencilerin memnuniyet düzeylerini ve beklentilerini saptamak, memnuniyet ve beklenti düzeylerinin cinsiyete ve sınıfa göre farklarını incelemekti. Gereç ve Yöntem: Retrospektif ve tanımlayıcı tipte olan bu araştırmada 2016–2017 eğitim ve öğretim yılı bahar döneminde İzmir Kâtip Çelebi Üniversitesi Sağlık Bilimleri Fakültesi Fizyoterapi ve Rehabilitasyon Bölümü’nde birinci ve dördüncü sınıfta eğitim gören öğrencilerin verileri kullanıldı. Öğrencilerin beklenti ve memnuniyet düzeyleri İzmir Kâtip Çelebi Üniversitesi Öğrenci Memnuniyet Anketi kullanılarak değerlendirilmiştir. Bulgular: Çalışmada toplam 130 öğrencinin (91 kadın ve 39 erkek) verisi incelendi. Altmış iki öğrenci 1. sınıfta ve 68 öğrenci de 4. sınıfta eğitim görmekteydi. Tüm katılımcıların bütün alanlardaki memnuniyet düzeylerinin beklenti düzeylerine göre anlamlı olarak daha düşük olduğu bulundu (p.05). Dördüncü sınıf öğrencilerinin akademik danışmanlık ve rehberlik hizmetleri hakkındaki memnuniyet düzeylerinin ve bu hizmetler hakkındaki beklentilerinin karşılanmasının 1. sınıf öğrencilerine göre anlamlı olarak daha yüksek olduğu bulundu (sırasıyla p=.023 ve p=.002). Diğer değişkenler açısından sınıflar arasında anlamlı bir fark bulunmadı (p>.05). Sonuç: Bu çalışmanın sonuçları, öğrencilerin beklenti düzeylerinin memnuniyet düzeylerinden anlamlı olarak daha yüksek olduğunu gösterdi. Cinsiyet ile öğrencinin içerisinde olduğu öğrenim sürecinin öğrencilerin akademik hizmetler ve akademik ortamla ilgili beklenti ve memnuniyet düzeyleri üzerinde etkili faktörler olabileceği görüldü. Objective: To determine the levels of satisfaction and expectations, and to examine the differences in them according to gender and year in the students in Department of Physiotherapy and Rehabilitation, Faculty of Health Sciences, İzmir Kâtip Çelebi University. Material and Method: This retrospective and descriptive study investigated the data of the students in the first and fourth year in Department of Physiotherapy and Rehabilitation, Faculty of Health Sciences, İzmir Kâtip Çelebi University during the spring semester of the 2016-2017 academic year. Expectations and satisfaction levels of the students were evaluated using İzmir Kâtip Çelebi University Student Satisfaction Questionnaire. Findings: The data of 130 students (91 female and 39 male) were investigated in the study. Sixty-two and 68 students were in the first and fourth year, respectively. All participants’ satisfaction levels in all domains were significantly lower than expectation levels (p.05). Satisfaction levels of fourth year students about academic counseling and guidance services and their expectations about them were significantly higher than those of the first year students (p=.023 and p=.002, respectively). There were no significant differences between the groups in terms of other variables (p>.05). Conclusion: The results of this study showed that the expectation levels of the students were significantly higher than their satisfaction levels. It was seen that gender and the student’s learning period could be effective factors on the expectation and satisfaction levels of the students regarding the academic services and academic environment

Determination of electromagnetic shielding performance of plain knitting and 1X1 rib structures with coaxial test fixture relating to ASTM D4935

In this study, electromagnetic shielding effectiveness of some weft-knitted structures is investigated. For this purpose, weft-knitted structures are produced using copper wire/cotton incorporated yarns. Conductive yarns are produced by yarn-folding machine. Four knitted constructions (plain knitting, weft in-laid plain knitting, 1X1 rib, and weft in-laid 1X1 rib) are formed into knitted structures with conductive yarns by using 7G flat knitting machine. Electromagnetic shielding values of test samples are determined by a coaxial test fixture relating to ASTM D4935 test standards. Measurements are made in the frequency range of 27 MHz-3 GHz. The effect of conductive content, stitch density and fabric construction parameters are investigated considering the electromagnetic shielding performance of weft-knitted structures. Test results show that weft-knitted structures investigated in this study have 10-40 dB shielding effectiveness under the frequency of 500 MHz.Board of Project of Suleyman Demirel UniversitySuleyman Demirel University [107-M-368]; Scientific and Technological Research Council of Turkey (TUBI TAK)Turkiye Bilimsel ve Teknolojik Arastirma Kurumu (TUBITAK) [1438-D-06]The authors appreciate the Board of Project of Suleyman Demirel University (Project No. 107-M-368) and the Scientific and Technological Research Council of Turkey (TUBI TAK, Project No. 1438-D-06) for supporting their study. They also thank to York EMC Services Ltd. for testing the shielding effectiveness tests